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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Land Tax Reduction and Exemption Regulations
Article 11-2
Content:
For water source/water quality/water supply protection zones that are classified as water source designation zone under urban planning, the reduction/exemption of land value tax or agricultural land tax shall observe the following criteria:
1. Agricultural zone and protection zone, 50% reduction.
2. Residential zone, 30% reduction.
3. Commercial zone, 20% reduction.
 Update:2018-04-23

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